Tax Guide 2012: 2011–12 Tax Return Information Statement Guide pptx

You should use this guide if …
you have received distributions during the
2011–12 nancial year from the following
ColonialFirstStateproducts:
• FirstChoice Investments
• FirstChoice Wholesale Investments
• Colonial First State Managed InvestmentFunds
• Colonial First State Wholesale Investments
• Diversied Private Equity.
You will receive
• A separate Tax Return Information Statement for each investment
you hold in the products listed above.
• If you have withdrawn from your investment (including to pay an
adviser service fee) or switched investments during the year you
may also receive a Capital Gains Tax Information Statement from
Colonial First State.
All this information needs to be included when you complete your
2011–12 income tax return.
Please contact your tax agent or
accountant about personal tax matters
For general enquiries about your Colonial First State investments,
please refer to ‘Frequently asked questions’ on page 8, or call
Investor Services on 13 13 36, Monday to Friday, 8am to 7pm,
Sydney time.
You can view this guide at colonialrststate.com.au , under
‘Forms&tools’.
You may wish to give this guide
toyour accountant or tax agent
Tax Guide 2012
2011–12 Tax Return Information Statement Guide
This guide will help you to complete your 2011–12 tax return using your

2011–12TaxReturn Information Statement from Colonial First State.
This tax guide provides general information only and does not take into account your individual
taxation or nancial objectives, situation or needs. It is not advice. You should discuss the
information in this tax guide with your nancial adviser and your accountant or tax adviser.
Copyright in the Individual tax return instructions and individual tax return forms for 2012
subsists in the Australian Taxation Ofce. The responsible entity of the funds listed on the
front cover of this brochure is Colonial First State Investments Limited ABN 98 002 348 352
AFSLicence 232468.
1 2 3
This guide helps you in 3 ways
1 Declare distributions from
your Colonial FirstState
investments in your
personal tax return.
2 Understand the different
tax components of
your distributions with
a ‘Denitions’ page
(these are on page 7
ofthisguide).
3 Answer some ‘Frequently
asked questions’,
that might save you
a phone call, see page 8
of this guide.
To complete your 2012 tax return, you will need:
• A copy of the Individual tax return instructions 2012
• A copy of the Individual tax return instructions
supplement2012
• A copy of the Tax return for individuals 2012

• A copy of the Tax return for individuals (supplementary
section) 2012
• your Tax Return Information Statement for each of the
Colonial First State products you hold that are listed on
the front page of this guide. You will also need taxation
information statements from any other income-paying sources
• your Capital Gains Tax Information Statement for each of the
Colonial First State products from which you have withdrawn
(including to pay an adviser service fee), or switched during
the year and a copy of the Colonial First State Capital Gains
Tax Information Statement guide. This guide is not necessary
if you have not withdrawn (including to pay an adviser service
fee) orswitched investments during the year
• your quarterly/half-yearly statements if you have paid
anadviser service fee.
If you have capital gains from other sources, or capital losses,
you may also need the ‘Guide to Capital Gains Tax 2012’,
available from the Australian Taxation Ofce (ATO).
Please read all the instructions in this guide
before youcomplete the Tax return for individuals
(supplementary section) 2012.
General points
whenusing this guide
• Even if you have reinvested
your distributions they still
need to be included in your
tax return.
• If you have other Colonial
First State investment
products and/or income

from other sources you
need to include all of these
amounts in your 2011–12
income tax return.
• If you have borrowed
money to invest in any
Colonial First State
investment products you
should be able to claim a tax
deduction for any interest
you have paid (whereyour
borrowing is capital protected,
you should seek specialist
taxation advice).
• If you have paid an adviser
service fee you will normally
be able to claim a tax
deduction for this.
2
Refer to Part A of your Colonial First State Tax Return
Information Statement. Then follow the headings step-by-step.
Non-primary production income (13U)
Refer to your Tax Return Information Statement; Non-primary
production income will have an amount next to it and a Tax
Return Label (13U) on your Tax Return Information Statement.
• Enter this amount (plus any other amounts of non-primary
production income you have from other trusts) at
Question
13

U
of your Tax return for individuals
(supplementary section) 2012.
Other deductions relating to distributions (13Y)
Refer to your Tax Return Information Statement; there may be
anamount shown to the right of Other deductions relating to
distributions next to Tax Return Label (13Y), for the 2011–12
nancial year. Usually this would be the interest on your margin
loan. If you had a Colonial First State margin loan, details of any
deductible interest will be shown in Part D. (Only margin loan
investors will receive Part D). You may also have other deductions
that you can claim against the amount you have entered at
13

U
. (Note: prepaid interest may not be fully tax deductible).
Deductions you may be able to claim include any adviser service
fee you have paid during the year (these amounts are shown
on your Adviser Service Fee tax invoice), interest on loans used
to nance your trust investments, or other expenses incurred
when earning income from your investments (for example
bankcharges).
• Enter the total deductions at Question
13

Y
of your Tax
return for individuals (supplementary section) 2012.
Subtract the total deductions at
Y

from any amount you
entered at
U
. The result should be entered in the ‘Net non-
primary production distribution’ box in Question
13
. If this is
anegative amount (a loss) print L in the Loss box to the right
ofthis gure.
Franked distributions (13C)
Refer to your Tax Return Information Statement: Franked
distributions, may have an amount to the right of it and a
TaxReturn Label (13C) on your statement.
• Enter this amount (and include any franked distributions
your received from other trust partnership distributions)
at Question
13

C
of your Tax return for individuals
(supplementary section) 2012.
Franked distributions for direct share investments should
not be included here, but at Question 11 in the Tax return
forindividuals 2012 (not the supplementary section).
Franking credits (13Q)
Refer to your Tax Return Information Statement; Franking credits
(also referred to as imputation credits) may have an amount to
the right of it and a Tax Return Label (13Q) on your statement.
• Enter this amount (and include any franking credits you
received from other trust or partnership distributions)

at Question
13

Q
of your Tax return for individuals
(supplementary section) 2012.
Franking credits for direct share investments should not
be included here, but at Question
11
in the Tax return
forindividuals 2012 (not the supplementary section).
You should seek professional advice if you have disposed
of investments shortly after receiving a distribution with
frankingcredits.
Credit for Tax File Number (TFN)
amounts withheld (13R)
Refer to your Tax Return Information Statement; Credit
for TFN amounts withheld, Tax Return Label (13R) may
have anamount to the right of it.
• Enter this amount at Question
13

R
of your Tax
return for individuals (supplementary section) 2012.
Total current year capital gains
(18H)/Net Capital Gain (18A)
If you have no amount to the right of Net Capital Gain (18A)
go to Assessable foreign source income at the top of page 5
of this guide.

If there is an amount shown print Y in the box at
G
at
Question
18
on your Tax return for individuals (supplementary
section) 2012. Print N in the box at
Q
at Question
18
unless
you have an investment in a forestry managed investment
scheme. Then work out which circumstance applies to you from
the three options below. Do you have:
Option 1
Capital gains from
Colonial First State
only and no capital
losses.
Option 2
Capital gains from
Colonial First State
and other sources
andno capital losses.
Option 3
Capital gains from
Colonial First State
and other sources
and capital losses.
Follow the steps for

Option 1 below.
Follow the steps for
Option 2 onpage 5.
Go to Assessable
foreign source income
on page 5 and then
Part B on page 6.
Option 1
Question
18

If you have an amount to the right of Total current year
capital gains on your Tax Return Information Statement,
enter this amount at
18

H
on your Tax return for
individuals (supplementary section) 2012.
Take the amount to the right of Net capital gain on your
Tax Return Information Statement and enter it in at
18

A
.
Normally the difference between Total current year gains and
Net capital gains is the non taxable CGT concession amount.
Then go to Assessable foreign source income, on page 5
ofthis guide.
Use this statement, together with the tax guide, to help you complete your tax return.

Tax guides are also available on our website at colonialfirststate.com.au.

PLEASE RETAIN THIS STATEMENT FOR INCOME TAX PURPOSES
FirstChoice Investments
2011/12 Tax Return Information Statement
If you have any questions about this statement, please talk to your financial adviser or accountant. You can call Investor
Services on 13 13 36, Monday to Friday, between 8am to 7pm, Sydney time.
Part ASummary of 2012 tax return
(supplementary section) items
Tax return (supplementary section) Amount ($) Tax return label
Non-primary production income 13,716.88 13U
Other deductions relating to distributions 0.00 13Y
Franked distributions70.48 13C
Franking credits 11.1313Q
Credit for TFN amounts withheld0.00 13R
Total current year capital gains 13.14 18H
Net capital gain12.26 18A
Assessable foreign source income15.76 20E
Other net foreign source income 15.76 20M
Foreign Income Tax Offset0.0020O
Rebates 29.34 24V
Part B
Capital gains tax information – additional information for item 18
Capital gains - discount method 1.76 (grossed up amount)
Capital gains - indexation method 9.73
Capital gains - other method 1.65
Total current year capital gains 13.14
Capital gains tax concession amount 2.43
Tax-deferred amounts9.27
Account number:

070 030123132
Account type:
Individual
Account name:
Calc14 Leapyearbb
Sam Sample
74 Perth Road
Sydney NSW 2000
FirstRate Term Deposits, FirstRate Saver, FirstRate Investment Deposits and FirstChoice Margin Lending (made available through Colonial First State’s FirstChoice
Investments and FirstChoice Wholesale Investments product range) are products of the Commonwealth Bank of Australia ABN 48 123 123 124 AFSL 234945 (the
Bank), administered by Colonial First State.
Colonial First State Investments Limited ABN 98 002 348 352, AFS Licence 232468 (Colonial First State) is the issuer of interests in FirstChoice Personal Super,
FirstChoice Wholesale Personal Super, FirstChoice Pension, FirstChoice Wholesale Pension and FirstChoice Employer Super from the Colonial First State FirstChoice
Superannuation Trust ABN 26 458 298 557 and interests in the Rollover & Superannuation Fund and the Personal Pension Plan from the Colonial First State Rollover
& Superannuation Fund ABN 88 854 638 840 and interests in the Colonial First State Pooled Superannuation Trust ABN 51 982 884 624.
 Investor Services 13 13 36
 colonialfirststate.com.au Page 1 of 6
You will need to refer to the Tax return for individuals (supplementary section) 2012 and your Tax Return Information Statement to complete the following steps.
Summary of 2011–12 Tax return for individuals (supplementary section) items
Part A Tax Return (supplementary section)
3
Your tax le number (TFN)
See the Privacy note in the Taxpayer’s
declaration on page 12 of your Tax return
for individuals 2012.
Your name
Title – for example,
Mr, Mrs, Ms, Miss
Print your full name.
Surname or

family name
Given names
NAT 2679–6.2012
IN-CONFIDENCE – when completed

PAGE 13
Tax return for individuals
2012
(supplementary section)
1 July 2011 to 30 June 2012
Use Individual tax return instructions supplement 2012 to ll in this
taxreturn. Please print neatly in BLOCK LETTERS with a black or blue
ballpoint pen only. Do not use correction uid or tape. Print one letter
or number in each box. Print
X
in appropriate boxes. Complete your
details carefully to avoid delays in processing your tax return.
13
Partnerships and trusts
Include any deferred non-commercial business losses from a prior year at
X
or
Y

as appropriate and insert the relevant code in the TYPE box.
,
,
N
Distribution from partnerships
.

00
,
L
Distribution from trusts
.
00
,
I
Landcare operations and deduction
for decline in value of water facility
.
00
X
Other deductions relating to distribution
.
00
TYPE
Primary production
If you have a net loss from a partnership
business activity, complete items P3
and P9 in the Business and professional
items schedule for individuals 2012 in
addition to item 13.
,
.
00
,
LOSS
Net primary production distribution
,

.
00
,
Net PSI – transferred from
A
on your Business and
professional items schedule for individuals 2012
A
LOSS
To complete this item, you must
have read the publication Business
and professional items 2012 and
completed the Business and
professional items schedule for
individuals 2012. Attach the schedule
to page 3 of your tax return.
14
Personal services income (PSI)
,
G
Tax withheld – voluntary agreement
,
H
Tax withheld where Australian
business number not quoted
.
,
J
Tax withheld – labour hire or
other specied payments

.
00
.
00
INCOME
Share of credits from income and tax offsets
,
P
Share of credit for tax withheld where
Australian business number not quoted
.
,
Q
Share of franking credit
from franked dividends
.
,
R
Share of credit for tax le number amounts
withheld from interest, dividends
and unit trust distributions
.
,
S
Share of credit for tax paid by trustee
.
,
M
Credit for TFN amounts withheld from
payments from closely held trusts

.
,
B
Share of National rental
affordability scheme tax offset
.
,
A
Share of credit for amounts withheld
from foreign resident withholding
.
,
O
Distribution from partnerships,
less foreign income
.
00
,
U
Distribution from trusts, less
net capital gains and foreign income
.
00
,
J
Landcare operations expenses
.
00
,
Y

Other deductions relating to
distributions shown at
O
,
U
and
C
.
00
TYPE
Non-primary production
Show distributions of:
net capital gains at item 18 and
foreign income at item 19 or 20.
,
.
00
,
LOSS
Net non-primary production distribution
,
C
Franked distributions
from trusts
.
00
Use this statement, together with the tax guide, to help you complete your tax return.
Tax guides are also available on our website at colonialfirststate.com.au.

PLEASE RETAIN THIS STATEMENT FOR INCOME TAX PURPOSES

FirstChoice Investments
2011/12 Tax Return Information Statement
If you have any questions about this statement, please talk to your financial adviser or accountant. You can call Investor
Services on 13 13 36, Monday to Friday, between 8am to 7pm, Sydney time.
Part ASummary of 2012 tax return
(supplementary section) items
Tax return (supplementary section) Amount ($) Tax return label
Non-primary production income 13,716.88 13U
Other deductions relating to distributions 0.00 13Y
Franked distributions70.48 13C
Franking credits 11.1313Q
Credit for TFN amounts withheld0.00 13R
Total current year capital gains 13.14 18H
Net capital gain12.26 18A
Assessable foreign source income15.76 20E
Other net foreign source income 15.76 20M
Foreign Income Tax Offset0.0020O
Rebates 29.34 24V
Part B
Capital gains tax information – additional information for item 18
Capital gains - discount method 1.76 (grossed up amount)
Capital gains - indexation method 9.73
Capital gains - other method 1.65
Total current year capital gains 13.14
Capital gains tax concession amount 2.43
Tax-deferred amounts9.27
Account number:
070 030123132
Account type:
Individual

Account name:
Calc14 Leapyearbb
Sam Sample
74 Perth Road
Sydney NSW 2000
FirstRate Term Deposits, FirstRate Saver, FirstRate Investment Deposits and FirstChoice Margin Lending (made available through Colonial First State’s FirstChoice
Investments and FirstChoice Wholesale Investments product range) are products of the Commonwealth Bank of Australia ABN 48 123 123 124 AFSL 234945 (the
Bank), administered by Colonial First State.
Colonial First State Investments Limited ABN 98 002 348 352, AFS Licence 232468 (Colonial First State) is the issuer of interests in FirstChoice Personal Super,
FirstChoice Wholesale Personal Super, FirstChoice Pension, FirstChoice Wholesale Pension and FirstChoice Employer Super from the Colonial First State FirstChoice
Superannuation Trust ABN 26 458 298 557 and interests in the Rollover & Superannuation Fund and the Personal Pension Plan from the Colonial First State Rollover
& Superannuation Fund ABN 88 854 638 840 and interests in the Colonial First State Pooled Superannuation Trust ABN 51 982 884 624.
 Investor Services 13 13 36
 colonialfirststate.com.au Page 1 of 6
You will need to refer to the Tax return for individuals (supplementary section) 2012 and your Tax Return Information Statement to complete the following steps.
Summary of 2011–12 Tax return for individuals (supplementary section) items
Part A Tax Return (supplementary section)
4
Investor account type
17
Net farm management deposits or repayments
PAGE 14 IN-CONFIDENCE – when completed

TAX RETURN FOR INDIVIDUALS (supplementary section) 2012
INCOME
continued
15
Net income or loss
from business
If you show a loss at

B
or
C

you must complete item P9 in the
Business and professional items
schedule for individuals 2012.
,
D
Tax withheld – voluntary agreement
,
W
Tax withheld where Australian
business number not quoted
.
E
Tax withheld – labour hire or
other specied payments
,
.
00
,
Primary production – transferred from
Y
item P8
on your Business and professional
items schedule
for individuals 2012
B
To complete this item, you must have read

the publication Business and professional
items 2012 and completed the Business and
professional items schedule for individuals 2012.
Attach the schedule to page 3 of your tax return.
,
.
00
,
Non-primary production – transferred from
Z

item P8 on your Business and professional
items schedule for individuals 2012
C
LOSS
LOSS
.
00
,
F
Tax withheld – foreign
resident withholding
.
00
,
.
Deductible deposits
,
D
.

00
,
R
Other repayments
.
00
Your share of deferred losses
from partnership activities
,
F
.
00
,
G
Deferred losses from
sole trader activities
.
00
Item P9 in the Business and professional items schedule for
individuals 2012 must be completed before you complete this item.
16
Deferred non-commercial business losses
,
.
00
,
J
Non-primary production
deferred losses
,

.
00
,
I
Primary production
deferred losses
,
.
00
,
LOSS
E
Net farm management
deposits or repayments
18
Capital gains
G
Did you have a capital gains
tax event during the year?
,
H
Total current year capital gains
.
00
,
V
Net capital losses carried
forward to later income years
.
00

NO YES
,
.
00
,
A
Q
Did this CGT event relate to a forestry
managed investment scheme interest that
you held other than as an initial participant?
NO YES
You must print

X

in the YES box at
G
if you received a
distribution of a capital gain from a trust.
Net capital gain
19
Foreign entities
I
Did you have either a direct or indirect
interest in a controlled foreign company (CFC)?
NO YES
,
.
00
,

CFC income
K
W
Have you ever, either directly or indirectly, caused
the transfer of property – including money –
or services to a non-resident trust estate?
NO YES
,
.
00
,
Transferor
trust income
B
Also include at
F
Australian franking credits from a
New Zealand company that you have received indirectly
through a partnership or trust distribution.
20
Foreign source income and foreign assets or property
E
Assessable foreign source income
,
,
.
00
.
00
,

,
Net foreign pension or annuity income WITHOUT
an undeducted purchase price
Other net foreign employment income
L
T
,
.
00
,
LOSS
,
.
00
,
Net foreign pension or annuity income
WITH an undeducted purchase price
D
,
.
00
,
Other net foreign source income
M
,
.
00
,
Australian franking credits
from a New Zealand company

F
,
N
Exempt foreign employment income
.
00
O
P
During the year did you own, or have
an interest in, assets located outside Australia
which had a total value of AUD$50,000 or more?
NO YES
Foreign income tax offset
,
.
LOSS
LOSS
,
.
00
,
Net foreign rent
R
LOSS
,
.
00
,
Net foreign employment income –
payment summary

U
LOSS
LOSS
,
C
Early repayments
exceptional circumstances
.
00
,
N
Early repayments
naturaldisaster
.
00
Your tax le number (TFN)
See the Privacy note in the Taxpayer’s
declaration on page 12 of your Tax return
for individuals 2012.
Your name
Title – for example,
Mr, Mrs, Ms, Miss
Print your full name.
Surname or
family name
Given names
NAT 2679–6.2012
IN-CONFIDENCE – when completed

PAGE 13

Tax return for individuals
2012
(supplementary section)
1 July 2011 to 30 June 2012
Use Individual tax return instructions supplement 2012 to ll in this
taxreturn. Please print neatly in BLOCK LETTERS with a black or blue
ballpoint pen only. Do not use correction uid or tape. Print one letter
or number in each box. Print
X
in appropriate boxes. Complete your
details carefully to avoid delays in processing your tax return.
13
Partnerships and trusts
Include any deferred non-commercial business losses from a prior year at
X
or
Y

as appropriate and insert the relevant code in the TYPE box.
,
,
N
Distribution from partnerships
.
00
,
L
Distribution from trusts
.
00

,
I
Landcare operations and deduction
for decline in value of water facility
.
00
X
Other deductions relating to distribution
.
00
TYPE
Primary production
If you have a net loss from a partnership
business activity, complete items P3
and P9 in the Business and professional
items schedule for individuals 2012 in
addition to item 13.
,
.
00
,
LOSS
Net primary production distribution
,
.
00
,
Net PSI – transferred from
A
on your Business and

professional items schedule for individuals 2012
A
LOSS
To complete this item, you must
have read the publication Business
and professional items 2012 and
completed the Business and
professional items schedule for
individuals 2012. Attach the schedule
to page 3 of your tax return.
14
Personal services income (PSI)
,
G
Tax withheld – voluntary agreement
,
H
Tax withheld where Australian
business number not quoted
.
,
J
Tax withheld – labour hire or
other specied payments
.
00
.
00
INCOME
Share of credits from income and tax offsets

,
P
Share of credit for tax withheld where
Australian business number not quoted
.
,
Q
Share of franking credit
from franked dividends
.
,
R
Share of credit for tax le number amounts
withheld from interest, dividends
and unit trust distributions
.
,
S
Share of credit for tax paid by trustee
.
,
M
Credit for TFN amounts withheld from
payments from closely held trusts
.
,
B
Share of National rental
affordability scheme tax offset
.

,
A
Share of credit for amounts withheld
from foreign resident withholding
.
,
O
Distribution from partnerships,
less foreign income
.
00
,
U
Distribution from trusts, less
net capital gains and foreign income
.
00
,
J
Landcare operations expenses
.
00
,
Y
Other deductions relating to
distributions shown at
O
,
U
and

C
.
00
TYPE
Non-primary production
Show distributions of:
net capital gains at item 18 and
foreign income at item 19 or 20.
,
.
00
,
LOSS
Net non-primary production distribution
,
C
Franked distributions
from trusts
.
00
Assessable foreign source income (20E)
If you have an amount to the right of Assessable foreign source
income on your Tax Return Information Statement (and you do
not have any other foreign source income from another source,
including foreign employment or foreign pension/annuities),
then enter the amount to the right of Assessable foreign source
income at Question
20

E

. If you do have foreign income from
foreign employment and/or foreign pensions and annuities,
youwill need to refer to the instructions for Question
20

intheIndividual tax return instructions supplement 2012.
You should seek professional advice if you have deductions
or losses carried forward relating to foreign income.
Other net foreign source income (20M)
If you have an amount to the right of Other net foreign source
income on your Tax Return Information Statement (and you do
not have any other foreign source income from another source
(including foreign employment income or foreign pension/
annuity income)) then include the total to the right of Other
netforeign source income at Question
20

M
.
If you have foreign employment income or foreign pension/
annuity income you will have to follow the instructions for
Question
20
in the Tax return for individuals (supplementary
section) 2012.
You should seek professional advice if you have deductions
or losses carried forward relating to foreign income.
Note: If you have Other net foreign source income or Assessable
foreign source income from other sources (ie other managed
fund distributions) you will need to combine these amounts

before completing your tax return.
Foreign income tax offset (200)
If you have an amount next to foreign income tax offsets on
your tax statement, include that amount in your Tax return for
individuals (supplementary section) 2012 at
20

O
.
5
17
Net farm management deposits or repayments
PAGE 14 IN-CONFIDENCE – when completed

TAX RETURN FOR INDIVIDUALS (supplementary section) 2012
INCOME
continued
15
Net income or loss
from business
If you show a loss at
B
or
C

you must complete item P9 in the
Business and professional items
schedule for individuals 2012.
,
D

Tax withheld – voluntary agreement
,
W
Tax withheld where Australian
business number not quoted
.
E
Tax withheld – labour hire or
other specied payments
,
.
00
,
Primary production – transferred from
Y
item P8
on your Business and professional
items schedule
for individuals 2012
B
To complete this item, you must have read
the publication Business and professional
items 2012 and completed the Business and
professional items schedule for individuals 2012.
Attach the schedule to page 3 of your tax return.
,
.
00
,
Non-primary production – transferred from

Z

item P8 on your Business and professional
items schedule for individuals 2012
C
LOSS
LOSS
.
00
,
F
Tax withheld – foreign
resident withholding
.
00
,
.
Deductible deposits
,
D
.
00
,
R
Other repayments
.
00
Your share of deferred losses
from partnership activities
,

F
.
00
,
G
Deferred losses from
sole trader activities
.
00
Item P9 in the Business and professional items schedule for
individuals 2012 must be completed before you complete this item.
16
Deferred non-commercial business losses
,
.
00
,
J
Non-primary production
deferred losses
,
.
00
,
I
Primary production
deferred losses
,
.
00

,
LOSS
E
Net farm management
deposits or repayments
18
Capital gains
G
Did you have a capital gains
tax event during the year?
,
H
Total current year capital gains
.
00
,
V
Net capital losses carried
forward to later income years
.
00
NO
YES
,
.
00
,
A
Q
Did this CGT event relate to a forestry

managed investment scheme interest that
you held other than as an initial participant?
NO
YES
You must print

X

in the YES box at
G
if you received a
distribution of a capital gain from a trust.
Net capital gain
19
Foreign entities
I
Did you have either a direct or indirect
interest in a controlled foreign company (CFC)?
NO
YES
,
.
00
,
CFC income
K
W
Have you ever, either directly or indirectly, caused
the transfer of property – including money –
or services to a non-resident trust estate?

NO
YES
,
.
00
,
Transferor
trust income
B
Also include at
F
Australian franking credits from a
New Zealand company that you have received indirectly
through a partnership or trust distribution.
20
Foreign source income and foreign assets or property
E
Assessable foreign source income
,
,
.
00
.
00
,
,
Net foreign pension or annuity income WITHOUT
an undeducted purchase price
Other net foreign employment income
L

T
,
.
00
,
LOSS
,
.
00
,
Net foreign pension or annuity income
WITH an undeducted purchase price
D
,
.
00
,
Other net foreign source income
M
,
.
00
,
Australian franking credits
from a New Zealand company
F
,
N
Exempt foreign employment income
.

00
O
P
During the year did you own, or have
an interest in, assets located outside Australia
which had a total value of AUD$50,000 or more?
NO
YES
Foreign income tax offset
,
.
LOSS
LOSS
,
.
00
,
Net foreign rent
R
LOSS
,
.
00
,
Net foreign employment income –
payment summary
U
LOSS
LOSS
,

C
Early repayments
exceptional circumstances
.
00
,
N
Early repayments
naturaldisaster
.
00
Option 2
For capital gains from other sources, you may need to use
the ‘Guide to Capital Gains Tax 2012’, which is available
from the ATO. The guide provides step-by-step instructions to
calculating the amounts needed to complete your tax return.
Question
18

If you have an amount to the right of Total current year capital
gains on your statement, add this amount to gains received
from other sources (calculated using the ATO guide). The sum
of these amounts should be entered at
18

H
of your Tax
return for individuals (supplementary section) 2012.
Take the amount to the right of Net capital gain and add
this amount to your net capital gain from other sources

(calculated using the ATO guide). The sum of these amounts
should be entered at
18

A
.
Then go to Assessable foreign source income, below.
Total – components of distribution
Part B
We have calculated the amounts of capital gains that need to
be included in your tax return as they relate to the distributions
from your Colonial First State investments.
If you have capital gains from other sources, you may need
touse the ‘Guide to Capital Gains Tax 2012’ (NAT 4151)
1
,
which is available from the ATO. That guide provides step-
by-step instructions to calculating the amounts needed to
complete your tax return.
For gains from other sources you will need to separately
calculate an indexed capital gain amount, a discounted capital
gains amount, and a capital gains – other amount. These
amounts need to be added to the amounts distributed from
Colonial First State as shown under the heading Additional
capital gains information in Part B of your Tax Return
Information Statement.
Add the gure shown at Total current year capital gains to any
other gains you have and enter the total at Question
18

H
.
If you have any capital losses for the 2011–12 tax year or prior
year capital losses brought forward (these will be shown at box
V
of Question
18
of your 2010–11 tax return supplement),
you must nominate the capital gain against which these
losses are to be applied. Typically, they will be applied rstly
to capital gains – indexation method, then to capital gains
– other method and lastly to the discounted capital gains.
The way you apply your capital losses will placeyou in one
of three situations:
Situation A
Where the total of the 2011–12 nancial year capital losses
and any prior year’s capital losses, exceed the Total current
year capital gains (that you have included at box
H

at Question
18
on your tax return), the excess should be entered into box
V
at Question
18
. No amount should be entered in box
A
.
Situation B

Where the total of the 2011–12 nancial year capital losses
and any prior year’s capital losses, fully offset the amounts
shown at Capital gains – indexation method and Capital
gains – other method, then the amount shown against Capital
gains – discount method (that you have included at box
H

at
Question
18
on your tax return), should be reduced by any
remainingloss.
The end gure should then be divided by two and this amount
entered into box
A
of Question
18
. (If the investment is made
by a company no division is required; if a superannuation fund
then multiply by 2⁄3).
Situation C
Where the total of the 2011–12 nancial year capital losses
and any prior year’s capital losses, do not exceed the Capital
gains – indexation method and Capital gains – other method
then deduct the amount of the loss from the amount shown in
Part A of your Tax Return Information Statement opposite Net
capital gain (18A).
The reduced amount should be entered at Question
18

A
.
Please note: If you have capital gains from other sources, you
will need to include these gains in situations A, B and C.
6
Follow these instructions if you have any capital losses (either this year or prior years).
1 All ATO publications are categorised according to a code that starts with the letters ‘NAT’ followed by a unique number. You can nd the publication on the ATO website
(www.ato.gov.au) by using the NAT number.
Denitions
Capital gains denitions
CGT concession amount
This amount represents the non-taxable component of
a discounted capital gain. That is, the amount is 50% of a
capital gain that is not assessable to an individual. We have
altered the calculation of this amount if you are a company
or superannuation fund so the concession reects no discount,
or
1
⁄3 discount respectively.
(Your account type is shown on the top right hand corner
of the rst page of your Tax Return Information Statement.)
Discounted capital gains
This amount represents capital gains on assets held for more
than 12 months and has been discounted by 50%. Where your
investment is made by a:
• super fund, we have discounted by
1
⁄3
• company, no discount has been made
• trust, the 50% discount has been applied.

Capital gains – indexation method
This amount represents capital gains that have been calculated
using the indexation method which adjusts for ination.
Indexation was frozen from September 1999.
Capital gains – other method
This amount represents capital gains made on assets held
for less than 12 months. Such gains do not qualify for either
indexation or the CGT discount.
Additional capital gains information
These amounts represent the sum of all capital gains amounts
distributed to you and is provided to help you complete your
return, if you have capital losses.
TARP and NTARP
Capital Gains ‘TARP’ are capital gains from ‘Taxable Australian
Real Property’. Capital Gains ‘NTARP’ are capital gains from
assets that are ‘Not Taxable Australian Real Property’. If you
are aresident of Australia for tax purposes this distinction
isirrelevant. If you are not a resident of Australia for taxation
purposes this distinction may affect the amount of withholding
tax deducted from your distribution.
Other denitions
Credits for TFN amounts withheld
If you have not supplied your tax le number (TFN) (or relevant
exemption) to Colonial First State, we have deducted tax at the
top marginal rate (46.5%) from your distribution and paid itto
the ATO. This TFN withholding tax will be offset against the tax
payable on your income and may be refunded to you bythe ATO
when you lodge your 2011–12 tax return.
Should you wish to prevent this from happening again,
please provide us with your TFN as soon as you can.

Tax-free amounts
This category represents non-taxable income derived by the fund.
This income will usually be from infrastructureinvestments.
Tax-deferred amounts
This category represents distributions that are not taxable to
you. They have arisen due to differences between accounting
and taxable income eg those due to different depreciation rates
which is common for investments in Property Trusts or REITs.
Tax deferred income may alter your cost base for CGT purposes
when you redeem your units.
Net cash distribution
The total distributions you have received (including any which
have been reinvested).
Withholding tax
If you are not a resident of Australia, for tax purposes
Colonial First State is required to withhold tax from some
components of your distribution. Interest withholding tax
is deducted from Australian interest income and dividend
withholding tax is deducted from unfranked dividends paid by
Australian companies. Other components may also be subject
to tax under subdivision 12–H of the Australian Income Tax
legislation. Pleasesee your accountant for further information.
7
Frequently asked questions
Q Can everyone use this guide?
A Under certain circumstances you may not be able to use this
guide to complete your tax return. The following scenarios
outline some of these circumstances and we encourage you
to seek professional advice if you think they apply to you:
• You have any expenses or carried forward foreign losses

relating to foreign source income. This is because your
entitlement to foreign tax credits may be affected.
• You changed your residency status during the 2011–12
tax year. If you became a non-resident during the year
youmay need to lodge an Australian tax return for the
partof the year that you were a resident.
If you became a resident during the year you may need
to apportion your distributions to the respective periods.
• You disposed of your investment shortly after receiving
a distribution containing a franked dividend component.
Q Can I claim a tax deduction for management fees
and expenses of the funds?
A No, the management fees and expenses have already been
deducted from distributed income and are reected in the
unit prices.
Q I’m not completing a tax return, can I still claim my
imputationcredits?
A Yes, you may still be able to claim your imputation credits.
Contact the ATO for a copy of the relevant form.
Q Do I need to include my management fee rebate and other
rebates which appears on my half-yearly statement in my
taxreturn?
A Normally any rebate should be included as assessable
income in your income tax return. However, you should check
your particular circumstances with your accountant.
Q If the investment is made by a company, trust, superannuation
fund, or partnership, is the information in this guide relevant for
its tax return?
A This guide is mainly prepared to assist individual investors
to complete their tax return. However your Tax Return

Information Statement is relevant. Some of the denitions
and general information may also be of use to your
accountant or nancial adviser.
Q Can a mastertrust or IDPS use this guide?
A Yes, however, you need to ensure that the investor’s tax
status (Individual, Trust, Company or Superannuation Fund)
has been correctly recorded as this affects the capital gains
information provided.
(The account type is shown on the top right hand corner
of the rst page of your Tax Return Information Statement.)
Q Can the franking credits exceed the amount
of my Australianincome?
A Franking credits can exceed the amount of Australian income
included in your distribution because the management
expense is deducted from the fund before the distribution
payment. For example, let’s say the fund income is $100 and
franking credits are $50. If the fund’s expenses are $60, then
income distributed to investors will be $40 while franking
credits remain at $50.
Q Why are my concessional capital gains greater than
mytaxablecapital gains?
A This can happen due to the way expenses are allocated
against income and capital gains. For example, the fund has
a gross capital gain of $100 and management fees of $10.
The CGT concession amount will be $50 because of the 50%
discount. The management fees of $10 are allocated against
the taxable part of the capital gains ($50 − $10) which
reduces the discounted capital gain to $40.
Q My ‘Account Type’ is Joint or Partnership – how should I use
this tax guide?

A This guide assumes an individual taxpayer client. Only one
statement per account is issued. You will need to apportion
the amounts on the tax statement accordingly. For example,
if your account is a joint account, you will need to halve the
amount on your statement and include the reduced amount
in your respective individual tax return.
8
Want more information?
For enquiries about your personal tax matters please talk to your nancial adviser or accountant.
For general enquiries about your Colonial First State investments, please call Investor Services on
13 13 36, Monday to Friday, 8am to 7pm, Sydney time or email contactus@colonialrststate.com.au.
18211/FS836/0612